A New Tax System (Goods and Services Tax) Act 1999
Note:Division 75 - Sale of freehold interests etc. 75-13 Working out margins to take into account supplies to associates
In working out the * margin for a * taxable supply of * real property you make to an entity who is your * associate at the time of the supply, treat the *consideration for the supply (whether or not the supply was for consideration) as if it were the same as the * GST inclusive market value of the interest, unit or lease at the time of the supply.
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